'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)

Judgment of 12 Sept 2024

law://eu/cjeu/2023/c-429-23/para_47@2026-11-13

47As the Court has repeatedly held, the right of deduction provided for in Article 167 et seq. of the VAT Directive is an integral part of the VAT scheme and may not, in principle, be limited. In particular, the right of deduction is normally exercisable immediately in respect of all the taxes charged on input transactions (see, to that effect, judgment of 6 October 2022, Vittamed technologijos, C‑293/21, EU:C:2022:763, paragraph 40 and the case-law cited).

'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)

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